Jimenez, R. (On the Application of) v The First Tier Tribunal (Tax Chamber), [2019] EWCA Civ 51

Citations
[2019] EWCA Civ 51

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Summaries

Summary Under

Tax Topics - Income Tax Act - Section 231.1 - Subsection 231.1(1) - Paragraph 231.1(1)(d)

sending a demand for information to a former UK resident did not entail an exercise of extraterritorial enforcement jurisdiction but merely entailed the potential imposition of UK penalties against any UK assets

The taxpayer was a UK national who had formerly resided in the U.K. and was now resident in Dubai. In connection with its investigation of his...

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Summary Under

Tax Topics - Statutory Interpretation - Territorial Limits

a demand for information issued to a former UK resident was valid

The UK tax legislation contained a blanket provision stating:

An officer of Revenue and Customs may by notice in writing require a person ("the...

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Jimenez, R. (On the Application of) v The First Tier Tribunal (Tax Chamber), [2019] EWCA Civ 51

Citations[2019] EWCA Civ 51

Case tabs

Citations
[2019] EWCA Civ 51